| Stirling Auto Services Limited |
| Registered Number:SC247130 |
For the year ended 31 March 2025
Scotland
Unaudited Financial Statements
For the year ended 31 March 2025
Stirling Auto Services Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
Stirling Auto Services Limited
Statement of Financial Position
2024
2025
88,393
42,905
2
| Property, plant and equipment |
28,627
15,983
3
117,020
58,888
3,530
2,900
4
| Trade and other receivables |
149,773
154,795
5
171,358
| Cash and cash equivalents |
205,795
363,490
324,661
| Trade and other payables: amounts falling due within one |
| year |
(107,572)
(114,787)
6
217,089
248,703
Net current assets
| Total assets less current liabilities |
365,723
275,977
(7,157)
(5,260)
| Provisions for liabilities |
358,566
Net assets
270,717
10
10
358,556
270,707
358,566
270,717
Shareholders' funds
| For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of |
| each financial year and of its profit or loss for each financial year in accordance with the requirements of Section |
| 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial |
| statements, so far as applicable to the company. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| Stephen McIntyre Director |
| These financial statements were approved and authorised for issue by the Board on 22 December 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 March 2025
Stirling Auto Services Limited
Notes to the Financial Statements
Statutory Information
| Stirling Auto Services Limited is a private limited company, limited by shares, domiciled in Scotland, registration |
| number SC247130. |
9 Borrowmeadow Road
Springkerse Industrial
Estate
Stirling
FK7 7UW
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Intangible assets
| SoftwareSoftware at cost is being amortised evenly over its estimated life of 4 years Leasehold ImprovementsLeashold Improvements at cost are being amortised over the period of the lease initial period of 7 years |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and Machinery
Computer Software
Motor Vehicles
Office Equipment
Deferred tax
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
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For the year ended 31 March 2025
Stirling Auto Services Limited
Notes to the Financial Statements Continued
| 2. Intangible fixed assets |
Software
54,409
62,722
8,313
86,678
86,678
-
149,400
141,087
8,313
19,817
16,552
3,265
41,190
38,221
2,969
Charge for year
61,007
54,773
6,234
88,393
86,314
2,079
37,857
5,048
42,905
| 3. Property, plant and equipment |
152,241
7,947
144,294
24,140
6,633
17,507
161,801
14,580
176,381
| Provision for depreciation and impairment |
136,258
7,139
129,119
Charge for year
11,496
2,062
9,434
147,754
9,201
138,553
23,248
5,379
28,627
15,175
808
15,983
2024
2025
2,900
3,530
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For the year ended 31 March 2025
Stirling Auto Services Limited
Notes to the Financial Statements Continued
| 5. Trade and other receivables |
2024
2025
127,648
141,648
27,147
8,125
149,773
154,795
| 6. Trade and other payables: amounts falling due within one year |
2024
2025
| Bank loans and overdraft (secured) |
-
7,613
61,348
35,327
| Taxation and social security |
46,737
60,143
6,702
4,489
114,787
107,572
| 7. Average number of persons employed |
During the year the average number of employees was 6 (2024 : 6)
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